please summarize in bullets or paparaghraphs. Thank you!

Sarah Smith and Pittsburgh Plastics Company After working for a Fortune 500 manufacturer as a management accountant in an entry-level position for two years after her college graduation in 2018 (and earning the Certified Management Accountant designation), Sarah Smith has pursued and been offered an opportunity to become a senior management accountant at a relatively new and growing company outside of Pittsburgh, Pennsylvania. The Company is a conventional small manufacturer; it designs and produces precision plastic parts for a variety of industries. She decides to accept the position, and starts her new job shortly after the beginning of the calendar year, which is also the firm's fiscal year. In her interview process, Sarah has learned that the Company has been basing many of their operating decisions on what the management team believes are reasonable "ball-park guesses on product costs, demand, pricing, etc. The management team wants Sarah to develop management accounting practices and systems that will provide higher quality information than educated guesses provide. The Company produces its products in production runs of unique plastic parts that are ordered by their customers. After a production run the production line is shut down and set-up for a production run of another unique product. Different plastics are used for different products and some products require more production steps than others. Some products must be assembled with other plastic products and require the services of highly skilled workers before shipping to customers. Sarah believes this mode of production calls for the implementation of a job costing system, so she sets to work to establish one. Question 1 Identify the general types of information that Sarah would need to gather in order to implement a job costing system for this Company. (Please write your answer in the form of a narrative, although you make limited use of bullet point lists in your narrative.) Case continued... After preliminary analysis, Sarah believes that machine hours are strongly linked to the amount of overhead incurred, as the production process is machine-use intensive. She is considering using machine hours to allocate overhead costs to products. However, she remembers learning about activity-based costing (ABC) at college, and wonders if that approach might be better. Question 2 Briefly, describe the advantages and disadvantages of a conventional job costing system versus a job costing system that employs activity-based costing